https://www.taxtmi.com/caselaws?id=340840 An incentive scheme must be read purposively and harmoniously, so an apparent drafting omission cannot be used to extend sales tax exemption beyond the scheme's terminal date of 31 December 2005. The special 18-month period for large industrial units could not override that cutoff, and the government record and uniform application supported the intended limit. As the petitioner had sought eligibility only up to 31 December 2005 and failed to establish promissory estoppel or discrimination, no exemption was available for later investment. The request for extension of the eligibility certificate had also become infructuous. en-us Thu, 16 Mar 2017 00:00:00 +0530 Fri, 23 Mar 2018 15:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340840 An incentive scheme must be read purposively and harmoniously, so an apparent drafting omission cannot be used to extend sales tax exemption beyond the scheme's terminal date of 31 December 2005. The special 18-month period for large industrial units could not override that cutoff, and the government record and uniform application supported the intended limit. As the petitioner had sought eligibility only up to 31 December 2005 and failed to establish promissory estoppel or discrimination, no exemption was available for later investment. The request for extension of the eligibility certificate had also become infructuous. Case-Laws VAT and Sales Tax Thu, 16 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340840